Its wordings
Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
Article 5, paragraph (5), item (ii), (b)
第五条第五項第二号ロ
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
the electronic or magnetic records set forth in Article 3, paragraph (1), item (i), (b), (1) include those relating to the facts and details prescribed in (a), (1) and (2) of the preceding item;
第三条第一項第一号ロ（１）の電磁的記録に、前号イ（１）及び（２）に規定する事実及び内容に係るものが含まれていること。
- Not yet in force Ministry of Finance Order No. 28 of 2025 Moved to paragraph (4), item (ii), (b); its words stay the same